The Shapes of Fraud: From Fraud Triangle to Pentagon

In the 1950’s in a dissertation at Indiana University, Donald R. Cressey and Edwin H. Sutherland first proposed the idea of what is now infamously known as The Fraud Triangle. Cressey was interviewing embezzlers, who he referred to as “trust violators”, trying to understand the circumstances that led them to first breaking that trust. His […]

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